This dissertation examined the development of the tax system related to investment incentives for the development of industry from the time of development until the era of the Eastern Economic Corridor (EEC). It also critiqued some unfairness and recommended approaches toward equality in the tax system regarding investment incentives for the industrial development in the EEC. The methodology used was transdisciplinary research using a qualitative inquiry process based on historical and political economy. The research techniques included: document inspections, in-depth interviews, qualitative data triangulations, and qualitative data analysis.